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ICO Guidance on Data Protection and Information Rights

The Information Commissioner's Office (ICO) provides guidance for the public on data protection and information rights on its website. Guidance is available on the following topics: making a Subject Access Request to find out if an organisation is...

VAT on Share Sale Fees Not Deductible, Supreme Court Rules

The Supreme Court has ruled that a hotel company could not deduct input VAT on professional fees relating to the sale of a subsidiary company. The company received management fees from a wholly owned subsidiary which operated a luxury hotel in Birmingham....

EAT Allows Unfair Dismissal and Disability Discrimination Appeal

The Employment Appeal Tribunal (EAT) has allowed a woman's appeal against a decision of the Employment Tribunal (ET) that she was not entitled to compensation for unfair dismissal because, had the employer followed a fair procedure, she would have been...

Ruling that Driveway Included in Conveyance Overturned

When disagreements arise between neighbours about the ownership of land, it is invariably best to try to reach an amicable solution rather than engage in litigation. In an unusual case concerning the ownership of a driveway , the Upper Tribunal (UT)...

ICO Reprimands Post Office Over Data Breach

The Information Commissioner's Office (ICO) has issued a reprimand to the Post Office following a data breach in which it published the personal data of postmasters involved in group litigation relating to the Horizon IT scandal. In April 2024, it was...

Court Gives Indication of Outcome in Financial Remedy Proceedings

In a recent ruling on a wife's application for a financial remedy order , the Family Court accepted that her caring responsibilities for the couple's son justified a departure from the sharing principle. The Court handed down its judgment as an indication...

BPR and APR Allowance Increased to £2.5 Million

The government has announced that the allowance for Business Property Relief (BPR) and Agricultural Property Relief (APR) will be £2.5 million when it is introduced on 6 April 2026, rather than £1 million as originally proposed. The government...

Man Who Illegally Acted as Company Director Sentenced

A man who illegally acted as a company director while bankrupt has been handed a suspended sentence. He had been declared bankrupt in October 2021. However, investigations by the Insolvency Service revealed that he had operated as a director of four...

Woman's Decision to Disinherit Great-Nephew 'Not Irrational'

The law affords testators a high degree of freedom to pass on their estates to whomever they wish, and the fact that the terms of a will may seem unfair to relatives is not enough to successfully challenge it. This point was illustrated by a recent case in...

'Volunteer' Coastguard Was a Worker, Court of Appeal Rules

The Court of Appeal has upheld a ruling of the Employment Appeal Tribunal (EAT) that a man who volunteered as a coastguard with the Maritime and Coastguard Agency (MCA) was a 'worker' for the purposes of Section 230(3) of the Employment Rights Act 1996 ...
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